摘 要 面对竞争的日益加剧和外部环境的不断变化，很多中小企业采取一系列创新措施促使人力资源管理的变革，从而提高竞争能力，而外包作为一种新型的管理模式，在全球范围内不断发展，并在理论界和实践领域引起了广泛的关注。如何克服不确定的竞争环境，集中力量发展核心项目，获得竞争优势，是越来越多的中小企业选择人力资源管理外包的动力。 本文在对人力资源管理外包理论梳理和相关研究回顾的基础上，对企业人力资源管理外包的内涵、模式、层次进行梳理，同时分析了交易成本理论、核心竞争力理论、战略管理理论和资源基础理论等对中小企业人力资源管理外包的指导和应用。研究以M公司为具体的研究对象，对M公司的人力资源体系和外包现状进行分析，发现M公司人力资源体系不完善。当前人力资源外包模式仅仅是招聘与培训的进行外包，其余板块还由本公司人力资源部门管理，造成管理效率低下、影响企业竞争力等问题。同时M公司当前对人力资源管理外包的风险认识不足，对应该外包的项目没有清晰的了解，对外包的流程不熟悉，缺乏系统的人力资源管理的外包方案。通过必要性分析可知，M公司有必要优化现有的部分业务外包模式；通过Alan Speaker模型分析，可知M公司应该对人力资源管理整体业务进行外包。在整体业务外包的基础上，研究为M公司指出科学的人力资源管理外包方法和外包内容，以及形成了一套完整的外包方案和配套措施。通过研究希望能为M公司实施人力资源外

ABSTRACT With the changing increasingly fierce competition and the external environment, many small and medium-sized enterprises to take a series of innovative measures to promote the reform of human resource management, so as to improve the competitive ability, and outsourcing as a new management mode, continuous development in the global scope, and has caused widespread concern in the theory field and practice field. How to overcome the uncertain competitive environment and concentrate on the development of core projects and gain competitive advantage is the driving force for more and more SMEs to choose the outsourcing of human resource management. Based on the review of human resource management outsourcing theory and related research on the connotation of enterprise human resource management outsourcing mode, level of carding, and analyzes the guidance and application of transaction cost theory, core competence theory, strategic management theory and resource based theory of human resource management outsourcing of small and medium sized enterprises. The research takes M company as the specific research object, analyzes the human resource system and the outsourcing situation of M company, and finds that the human resources system of M company is imperfect. At present, the outsourcing mode of human resources is only the outsourcing of recruitment and training, and the remaining plates are managed by the company's human resources department, resulting in low management efficiency and affecting the competitiveness of enterprises. At the same time, M company is lack of understanding of the risk of human resource management outsourcing, there is no clear understanding of the outsourcing project, the process of outsourcing is not familiar with, and the lack of systematic outsourcing of human resources management program. Through the analysis of necessity, it is necessary for M company to optimize the existing part of the outsourcing model. Through the Alan Speaker model analysis, we can see that M company should outsource the overall business of human resources management. On the basis of comprehensive analysis, this research puts forward the scientific outsourcing methods and contents of M for human resources management, as well as suggestions for reference, and forms a complete set of outsourcing plans and supporting measures.